Or. Admin. R. 150-317-0530 - Corporations Doing Business Outside the United States
Current through Register Vol. 61, No. 4, April 1, 2022
A corporation included in a consolidated federal return shall not be excluded from a consolidated Oregon return simply because its business operations are conducted outside the United States.
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 317.705
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